Articles & Resources

Employers should not forget that there is a raft of filing obligations that still need to be met. This post lists the various employer filing deadlines regarding employee benefits and expenses for 2019-20. The following table is reproduced from the government website:...

As local authorities work to deliver grants of £10,000 or £25,000, we have noticed that new pages are appearing on their websites. Some have already put application/registration forms on their website to no doubt manage the influx of requests and outline criteria for...

The Competition and Marketing Authority (CMA) has published information recently that points to evidence of potential mis-selling and unfair contract terms in the leasehold housing market. Their concerns have been listed below: Ground Rents Homeowners having to pay...

From 6 April 2020, residential property sales that are subject to capital gains tax (CGT) will need to be reported to HMRC within 30 days of the sale. Any CGT due will also need to be paid in this 30-day-period. Property Sales Affected a property that you’ve not used...

As we approach the end of the tax year 2019/20, it is worth reflecting on the role of HMRC in our tax affairs. Without a doubt, HMRC, tax legislation and its application, will continue to ensure that you pay your taxes. You can rely on HMRC to pounce if they feel that...

Money untouched for over 15 years in bank accounts has been funding good causes under the Dormant Assets Scheme that launched in 2011. Around £600m has been transferred from High Street banks and building societies to support community initiatives across the UK. The...

Publicans have a reason to celebrate with the Government’s announcement of a £1,000 business rates discount for pubs. The relief announced on 27 January 2020 will be available to public houses with a rateable value of less than £100,000 and it will apply for one year...

There are certain gifts you can make that will not create a capital gains tax (CGT) charge, but care should be taken as there are exceptions. Gifts To Your Spouse Or Civil Partner Ordinarily, you will not pay CGT if you gift assets – that would normally create a...

In a recent news story published to the Government website it was announced that a new breathing space period will freeze interest, fees and enforcement for people in problem debt, with further protections for those in mental health crisis treatment. Millions of...

Most property owners who let property under the Furnished Holiday Let (FHL) tax rules, submit their income and expenditure details on their tax return each year. Is your FHL business accounts year due on the end of the tax year, 31 March (5 April)? Then, we suggest...

No-one wants to pay more tax than necessary. If you are coming to the end of your trading year, now could be the perfect time to assess your assets to see if there is a way that you could be paying less. There are certain assets that may be carried on your balance...

On the 31 January, the UK set is set to enter the transition period of Brexit.  It’s almost here. The day we have been waiting for since the 2016 referendum. And whichever way you voted, I think everyone will breathe a sigh of relief. But, it isn’t actually the end....

If you haven’t heard about cloud-based accounting, let us educate you! In fact, we can introduce you to Xero, our favourite software as a service (SaaS). Accounting In The Cloud If you have a mobile phone – and let’s face it, who doesn’t these days – cloud accounting...

If you’re a sole trader, you will know about some of the expenses you can claim for against your tax bill. But how many don’t you know? Over the coming months we will share what you can claim and how much. To kick us off – use of the home… The Cost Of Working From...

VAT – those three letters can strike fear into even the most hardened business owner. We all kind of know what it entails and yet so many can still end up falling foul of the taxman. Nobody wants that. Bracey’s VAT Director Michele Harris knows the pitfalls and has...

Any business owner knows VAT can be a bit challenging – which is why it is so helpful to be able make use of the Flat Rate Scheme (FRS). But while it does simplify the calculation of VAT returns, there are certain circumstances when you may no longer use the FRS. What...

Anna Fursland started at Bracey’s Accountants on a six-week work experience placement after leaving school, and eight years later she is still proudly part of the Bracey Bunch. Let’s find out more about the Stevenage-based client manager... Why Accountancy? I was a...

Businesses that have a significant number of staff paid at Minimum Wage or National Living Wage rates should take note that from April 2020 the rates are increasing. In more detail the changes announced 31 December 2019 are: Annual pay rise of up to £930 for a full...

Not all penalties levied by HMRC are civil, many cases are serious enough to warrant a criminal investigation. The first post in the “money” section of the gov.uk website in 2020 reflects on this. The title of the post is a giveaway: “Busted! HMRC reveals biggest...

The first 101 places to benefit from up to £25 million each from the Future High Streets Fund were announced over summer. In the latest step of the £3.6 billion investment in towns and high streets, 20 pilot areas across England will lead the way in rejuvenating town...

The deadline to file your 2018-19 tax return to HMRC is fast approaching. Most of our clients will have the reassurance that we have filed their returns online. But, for those who still need to file their 2019 return, it’s time to get into action. If you file after 31...

The UK can finally breathe and celebrate an end to Brexit uncertainty. Whatever your political motivation, most of us will be relieved that last week’s election has created a government with a working majority. At last, there is a light at the end of the uncertainty...

It’s that time when we all become a little nostalgic about the 12 months that are coming to an end and reflect on the year’s journey. We have a lot to look back on and a lot to be proud of… Moving On And Moving In  2019 was the year when we opened two new offices,...

We are often asked if it is necessary to register for Self-Assessment and file a tax return each tax year. The following notes are a brief outline of circumstances when you may need to register. Those Required To Submit Tax Return According to HMRC, you may need to...

Property owners are potentially more at risk from the activities of fraudsters. They have more to lose and there are very real risks that the Land Registry property alert service is set up to counter.   Why Consider This Service? Since 2009, HM Land Registry has...

The following dates for next years Bank Holidays were recently published on the gov.uk and regional websites. Upcoming Christmas Bank Holidays  (England and Wales, Scotland and Northern Ireland 2019) 25 December Wednesday Christmas Day 26 December Thursday Boxing Day...

As a general rule, if you use your private transport for trips related to your employment, you may be able to claim tax relief if you are not reimbursed for this business use by your employers. Exceptionally, any normal travel between your home and your place of work...

Most buy-to-let property is let on short leases to a single tenant. The income from rents is treated as a property business, but a number of reliefs available to other trading businesses are not available to buy-to-let landlords. However, if these same properties were...

A new report suggests the National Living Wage (NLW) could rise to £10.50 per hour over the next five years. Higher National Living Wage Report Businesses that have a significant number of workers who are paid at the National Minimum Wage (NMW), NLW rates should...

HMRC will consider you as employing someone at home if a nanny, housekeeper, gardener or anyone else meets the following criteria: you hire them, and they are not self-employed or paid through an agency. Your Responsibilities If these criteria do apply this means you...

Occasionally, the tax system in the UK throws up an issue that does not make sense. For example, how can you create a tax loss for capital gains tax (CGT) purposes without disposing of the asset? Capital Gains Tax Explained CGT applies when an asset subject to CGT is...

The Brexit issue continues to drag its heels and it now looks as if we will have a general election until matters are resolved. Autumn Budget Postponed Another crucial matter that will be delayed is the presentation of a Budget that will determine any changes to the...

Contractors completing energy improvements in the homes of low-income families will need to be registered with a new government quality scheme, the Energy Company Obligation (ECO). Good Service Guarantee The Energy Company Obligation (ECO) gives residents confidence...

UK farmers looking for opportunities to export beef products to China will be encouraged by the recent relaxation of export criteria. A recent UK government press release explains what is being offered: China Opens Doors To British Beef The British beef industry is...

In a further attempt to incentivise savings, the UK government has launched the PrizeSaver account. Here’s what the Treasury press release had to say: PrizeSaver Launch Treasury launches pilot of new PrizeSaver account on International Credit Union Day. Savers who put...

We have listed below a number of issues that you will need to consider if directors or employees use a car for business purposes. Essentially, if the car is owned by the business any private use of the vehicle will trigger a tax charge for the driver (car user) and a...

Are you a sole trader? Or, an individual member of a partnership? Then you will likely be subject to income tax and possibly National Insurance on your earnings.  Taxing Earnings Vs Monthly Drawings Unfortunately, tax being taxing, earnings for tax purposes may not be...

The following guidelines are reproduced from the government’s website: You must send a tax return if, in the last tax year (6 April to 5 April), you were: self-employed as a ‘sole trader’ and earned more than £1,000 a partner in a business partnership You will not...

If you own a small limited company your shares entitle you to draw a return on your shareholding – in common parlance these returns are called dividends. So, when do you receive your dividends, and how much tax do you have to pay? When Does A Shareholder Recieve...

A reminder that you can avoid the hefty car fuel benefit charge if you drive a company car and your employer pays for your private fuel. One way to achieve this is to repay your company for the private petrol provided. Possible Tax Charge Many employers have an...

There is nothing more intriguing than the notion we may be due untold riches from undisclosed sources. For example, do you have any premium bonds, and did you notify the registrar the last time you moved to a new house? Do The Government Hold Unclaimed Estates? Did...

December is probably the second most popular trading year-end for businesses; the most popular being the 31 March. Finding Opportunities Your end of year planning should include a review of your results – prior to your year end – so that there is an opportunity to...

Looking forward to the forthcoming end-of-year and Christmas celebrations? We could all do with a bit of festive cheer, so you may find the following article useful: it sets out the rules and regulations that qualify such events for a tax-free party: no benefits in...

If your company engages in direct marketing, you may want to consider the following case published by the Insolvency Service: 110,000 Unsolicited Marketing Calls A property renovation boss who caused his company to make more than 110,000 unsolicited marketing calls...

In much the same way that we make judgements about our personal fitness: are we overweight, do we get enough exercise, do we eat the right food; similar judgements can be made about your business. Fail To Prepare, Prepare To Fail There is also a raft of external...

The Federation for Small Businesses reported, prior to the implementation of Making Tax Digital, that companies were facing bills of more than £1,000 to remain compliant and that thousands were unprepared. At Bracey’s, that hasn’t been the case for our clients.  Meet...

The Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner - if they earn more than you. In many cases, this may result in a tax refund for the partner receiving the transfer. Tax Savings The allowance reduces...

Doubted the resolve of our government regarding the implementation of the 2016 referendum? Then the following announcement may clarify matters: 1972 Act Repealed The Government has signed into law legislation to repeal the Act of Parliament which set in stone...

According to HMRC, the options you have for your pension pot(s) are: Leave Your Whole Pot Untouched You don’t have to start taking money from your pension pot when you reach your ‘selected retirement age’. You can leave your money invested in your pot until you need...

If, as our new government intends, we leave the EU after 31 October 2019, with or without a deal, what changes will drivers and travellers from the UK be likely to face when they cross the channel after this date? Bus and coach drivers According to the latest updates...

As the likelihood of a no-deal exit from the EU is now more likely, readers who presently export or import goods to the EU need to prepare for changes in tariffs, VAT and transport issues before 31 October 2019 – the latest exit deadline. EORI Number If the UK leaves...

The present legal protections against redundancy cover for parents is to be extended by six months for new mothers returning to work. Parents returning from adoption and shared parental leave will also be protected. Pregnancy Discrimination The move comes in response...

Now that schools are closing for the summer, many families will be making for their chosen holiday destination. An opportune to time to be reminded of your statutory holiday entitlements. The following information is reproduced from the gov.uk website. Statutory...

If you are setting up a new business one of the options, you will need to consider is your business structure. There are two basic choices: Be self-employed, or Incorporate your business, be a limited company. There is a world of difference between the two options....

An accounting audit works for both large corporations and SMEs. A well-timed audit can help to root out any accounting anomalies through a thorough review and examination of accounting and financial records. This gives comfort on results, as well as providing some...

The way we organise, whether it be tax planning or 'playing it by ear', for our business and personal financial affairs determines the amount of taxes we pay. Most of us are focussed on outcomes. Outcomes that on the face of it, increase our profits or income without...

In this article, we explore the advantages of tax compliance support. As UK resident persons we are obliged to comply with the law, if we don’t, there are consequences. These range from financial penalties to imprisonment. Tax compliance covers areas such as...

The phrase “no-deal Brexit” is assuming a rather specific meaning as the exit from the EU grinds towards a conclusion – the present deadline for achieving a withdrawal agreement is the end of October. No Luck If we fail to achieve consensus by that date, there are...

With all the present upheavals in UK politics it is reassuring that for one government department, the Treasury, it’s business as usual. What's To Come For The UK Taxpayer Ordinarily, we would expect the next Budget to be presented to parliament in the autumn, usually...

According to the dictionary goodwill is: a feeling of benevolence, approval, and kindly interest (modifier) resulting from, showing, or designed to show goodwill willingness or acquiescence (Accounting & Book-keeping) accounting  intangible asset is taken into...

How much attention do you give to your company’s ability to weather external and internal challenges? Business Challenges If you engage in a systematic, periodic review of your business circumstances, you are more likely to pick up on issues that would be challenging....

In the not too distant past, if you filed a set of accounts for a registered company with Companies House this usually involved sending the required documents using the postal system. Unreliable Systems Inevitably, this involved a certain amount of delay: initially,...

We are often asked to explain: are the professional fees you pay, associated with a property transaction, a tax allowable deduction? The Answer The straight-forward answer is yes. But, it is necessary to consider the reason for which a property is purchased to...

If you are in business you either buy (manufacture) or sell goods, or you deliver a service based on your personal skills. The Good(s), The Bad If you buy or sell goods there is no reason to believe that once you have achieved a sale to a particular person or...

The Prompt Payment Code (Code) is not a fanciful device to access cash from bank machines or a way to secure an automatic “prompt” payment from your customers. Code Of Payment Conduct The Code was actually set up by the Chartered Institute of Credit Management (CICM)...

The awkwardly named “Gift Hold-Over Relief” (GHOR) allows you to give away business assets – including certain shares – or sell them for less than they are worth, and not pay (or pay reduced) capital gains tax (CGT). The person receiving the gift will potentially pay...

The dictionary definition of insolvency is less than illuminating, it is: The state of being insolvent… Listed synonyms provide more detail: bankruptcy · liquidation · failure · collapse · ruin · financial ruin · ruination · pennilessness · penury ·  Digging Deep What...

Although many of the tax office processes are computerised systems, the rest is managed by human beings. Each subject to the same range of foibles as the rest of us. And we all know how reliable computerised systems have proven to be... Correcting Anomalies If you are...

There is a sting in the tail for companies that provide their directors or employees with taxable benefits as part of their remuneration package. The Trigger Obviously, the directors or employees that receive the benefits will pay additional income tax if the benefits...

Tempted to cycle to work but are challenged by fitness issues, or really can’t afford the bike you would like? You might be interested in the recent announcement that has extended the existing Cycle To Work scheme. Introducing E-Bikes E-bikes are bycles with electric...

Most of us know that income tax is charged at three main rates: 20%, 40%, and 45%. Unfortunately, there are certain levels of income that trigger a loss of benefits or allowances as well as a charge to income tax. Because of this, the percentage rate of tax charged...

From October 1st this year, construction supplies between businesses under the Construction Industry Scheme (CIS) will be subject to the Domestic Reverse Charge (DRC). In a bid to ensure VAT payments are not lost within a line of invoices between sub-contractors and...

Does your employer ask you to use your own car or van to undertake a journey on their behalf? You may be entitled to a payment from your employer to cover your petrol and wear and tear costs. HMRC Cap Let’s say that your employer pays you 35p per mile. You may feel...

There is no doubt that many of us are heartily tired of the drawn-out Brexit debate, and yet we should not ignore this topic completely. Hard Brexit, Hard Decisions Opinion seems to be hardening for the so-called “hard” Brexit: where we leave at the end of October...

Readers are reminded that if you profit from a hobby – sell what you produce on a regular basis – you may attract the attention of HMRC. When Do You Pay Tax? If your annual sales (income before any costs are deducted) are below £1,000 you will pay no tax as you can...

If your competitor is a company, there is quite a lot of information you can obtain free of charge. For example, from the Gov.uk website you can obtain the following details: company information, for example, registered address and date of incorporation current and...

Prior to April 2016, men born before 6 April 1951 and women born before 6 April 1953, qualified for a basic State Pension and an Additional State Pension. If you were born after these dates you will qualify for the New State Pension and will no longer be eligible for...

There are still a number of sales (disposals) that a UK taxpayer can make that will not incur a charge to the UK’s Capital Gains Tax. For most of us, they are limited in extent, after all, legislators have had plenty of time to close any favourable loop-holes. Packing...

From 1 April 2019, the National Living Wage (NLW) and National Minimum Wage (NMW) hourly rates increased to: 25 and over - £8.21 21 to 24 - £7.70 18-20 - £6.15 Under 18 £4.35 Apprentices £3.90 Workers who are entitled to receive these rates as a minimum include:...

HMRC are changing two important tax concessions that apply to landlords who have letting property that, as owners, they have previously occupied at some point as their home (Principal Private Residence (PPR)). Changes Happening From April 2020 The first is the...

Does one or more of your employees benefit from the use of facilities provided by you? This could be a cheap loan or a company car? It is well known that you as their employer will need to inform HMRC of the amount of these benefits following the end of the tax year....

It would be unlikely, if you’re VAT registered, that you would have missed the countless articles, posters and TV adverts to let you know that Making Tax Digital for VAT has commenced as of April 1, 2019. As it stands, only four per cent of UK businesses have signed...

Unless you opt to register or use one of the available VAT special schemes, you are likely paying VAT to HMRC once a quarter. This is based on the difference between the VAT added to your sales invoices less any VAT included in business purchases and expenses...

If you die without stating your wishes, the law will determine how your assets are distributed amongst your family. The rules that govern the process are set out in the intestacy rules. And there are regional differences. Consider a parent whose personal assets amount...

The following notes set out some of the factors you will need to consider if you are considering employing members of your family, younger workers or volunteers in your business. Employing Family Members If you hire family members you must: avoid special treatment in...

For most of us in business the recent, and continuing, the Brexit fiasco has meant that making meaningful investment decisions have proved to be problematic. What will our future trading relationship with Europe look like and how will that affect our own trading...

If you personally disposed of an asset that is subject to a capital gains tax (CGT) charge, at any time during the tax year ending 5 April 2019, any CGT due will need to be paid 31 January 2020. Accordingly, if you know the amount of the taxable gain, and the amount...

The first Debt Relief Order (DRO) was approved 10 years ago in April 2009 with the aim of assisting people with small levels of assets and little surplus income deal with their debts. Since then, the Insolvency Service has approved more than 254,000 DROs to people...

The government has given the green light to allow pension providers to create user-friendly services that display pension information for individuals online. Savers will be in the driving seat with all the facts and figures about their pensions and potential...

There are three things that you can count on that HMRC will do: Calculate the amount of tax you owe based on the information they have gathered. Chase you for payment of this tax if not recovered by PAYE. Pursue you if they believe you have under-declared your taxable...

Ordinary commuting between home and work incurs costs: either shoe leather if you walk, or the cost of transport. For most employees, these costs are considered to be personal costs and are not deductible for tax purposes. HMRC's Reasoning This is so even if your...

A family claiming the weekly Child Benefit (currently, £20.70 a week for the eldest or only child and £13.70 a week for additional children) may get an unwelcome tax bill if either parents’ income exceeds £50,000 during a tax year. Have You Been Overpaid? If either...

On the 12th March, the government updated its Brexit advice to traders within the EU. The advice assumes a no-deal outcome. On the basis that being prepared for the worst possible outcome, and a no-deal Brexit result is universally accepted to be a disaster for UK...

Last week, a press release was issued by the Department of Works and Pensions implying that pension scheme investment managers, the folks that determine the size of our pension pots, are being short-changed by the UK financial investment industry. And, as a result,...

The private residence relief allows you to sell your home without paying any capital gains tax (CGT) on the profit you make on the sale. If only life was that simple. Unfortunately, there are occasions when CGT may be payable. Working From Home For example, if part of...

According to government sources, if you work a five day week you are entitled to 5.6 weeks’ paid holiday a year. This is known as our statutory or annual leave entitlement. At first sight, 5.6 weeks looks to be an odd number of days, but it refers to a normal working...

As we take steps to disentangle ourselves from the EU and make our mark in the wider global economy, this may be a good time to register a potential trade mark you may be using. There is a formal registration process linked to the gov.uk website. Alternatively, you...

It would seem that fraudsters, posing as HMRC, are keen to relieve you of your hard earned cash by switching to phone calls now that email scams are becoming less effective. The Experts Advice HMRC recently issued the following instructions to UK taxpayers and...

Apparently, there are benefits to your personal wellbeing if you sweat it out at the gym three times a week: improved stamina, ripped muscles, endorphin buzz, lose unwanted weight. But, could your business benefit from a similar process? Fit and Wealthy We are not...

Last year, the 23 May 2018 to be precise, the UK adapted the General Data Protection Regulations (GDPR). The deadline created a rush of publicity and activity as businesses across the UK pored over their data processing systems, making changes to accommodate the new...

Recession literally means “the act of going back, of receding…” Economic pundits have hijacked the word to mean “a period of temporary economic decline during which trade and industrial activity are reduced…”. It is usually heralded by a fall in Gross Domestic Product...

As you know, when it comes to VAT, we have a not-so-secret weapon in the shape of Michele Harris. As a former HMRC VAT inspector for over 20 years, there isn’t much our Michele doesn’t know about VAT. However, as we approach new territory with Brexit, things are...

What is a disguised employee? Very definitely, it is not an individual holding a clock card in fancy dress. It is a contractor, usually in the guise of a limited company, that is undertaking work as if an employee, but more importantly, is being paid as a business...

HMRC seem to be working on their people skills, either that or they have decided to soften their hard sales approach to tax compliance by injecting a little humour. Last week they published the following responses they had received for late payment of tax and claims...

At Bracey’s, we pride ourselves on staying ahead of what our clients are likely to need in the future, and as our offices have grown, so have our clients. That’s why, earlier this year, we welcomed Audit Director Emma Fraser to our Hitchin Practice. Whether an audit...

A bit of history this week, but with a practical outcome for 5th April 2019. Ancient Beginnings Up to 1582, Europe used the Julian calendar introduced by the Romans in 45BC. Unfortunately, the Julian calendar differed from the solar calendar by 11 ½ minutes; after 500...

We are looking for a Tax Semi Senior to join our Hitchin office. Bracey’s Accountants is an innovative firm with an exciting range of clients in numerous sectors across the UK.  Formed in 2010, the firm has gone from strength-to-strength in delivering a wide range of...

HMRC normally send out a tax statement this time of the year to all self-assessment taxpayers that have submitted a tax return for 2017-18. As we reported last week, this will list any balance of tax due for 2017-18. And, the amount of any payment on account required...

The following guidance on travelling to the EU after Brexit was published on the GOV.UK website 20 December 2018. Much of the guidance has been updated on the basis of a no-deal Brexit. UK citizens planning a trip to the EU and EEA before 29 March 2019 are not...

New laws to protect consumers who have already paid for products but not received them when businesses go bust will be considered by the government, it was announced Thursday 27 December 2018. Proposed measures will include guaranteeing consumer schemes like Christmas...

Completing your tax return may not have been top of your priorities on Christmas Day, but that didn’t stop 2,616 taxpayers from filing their Self-Assessment returns on 25 December 2018. For some taxpayers completing their return on Christmas Day is as traditional as...

As we wave goodbye to 2018 and welcome 2019, we would like to take this opportunity to wish all our clients, friends and associates a very Merry Christmas and a prosperous New Year. 2018 Highlights Xero Gold In October, we became Xero Gold Partners. Read how this can...

From a business perspective, there is not much to be merry about this year especially if you need some clarity regarding our impending exit from the EU. Never-the-less, business owners would be wise to consider the tax-free gifts that can be made to ease the financial...

Time to let your hair down? Enjoy a festive moment or two with your business colleagues and staff? If you are careful with your budgeting, you can enjoy the event without increasing your tax or National Insurance payments. Here’s what you need to consider: What's...

From 1 April 2019, ALL VAT registered businesses with turnover above the £85,000 VAT registration threshold will have to submit their VAT returns from within software that can link with HMRC’s networks. This is part fo HMRC's vision of making tax digital.  In...

Owners of properties on estates or sites that are obliged to pay service charges to a management company - for example, for the maintenance of common areas, gardens, or the employment of a site warden or caretaker - may be in for an unwelcome surprise. Previously VAT...

OpRA is the acronym for an optional remuneration arrangement. Before April 2018, these were termed “salary sacrifice” arrangements. Essentially, both are benefits in kind (BiK) offered to employees in place of salary increases. Recent changes ensure that, that where...

Truthfully, no one knows what trading conditions will be like once we exit the EU. Will supply chains seize up or will it be business as usual? If there is a possibility, however remote, that the commercial landscape will change, doesn’t it make sense to undertake an...

Many small businesses, including landlords, use private bank accounts to lodge business receipts and make business payments. If traders in this situation are subject to an HMRC enquiry into their business affairs, HMRC would be entitled to request sight of all bank...

If you are about to move abroad and are already receiving a State Pension in the UK, you might like to read this article setting out some of the issues you will need to consider. If You Live Part Of The Year Abroad You must choose which country you want your pension...

We’ve spoken to our Medical Accountancy Director Nipun Gupta to understand the pension changes and issues currently affecting those in the sector. From pension payments, deductions, annual allowances, lifetime allowances, pension certificates, Primary Care Support...